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Consistent with Rule 27P-19.010(11), Florida Administrative Code, the Division shall determine allowable <br />costs in accordance with 2 C.F.R. Part 200, entitled °Uniform Administrative Requirements, Cost <br />Principles, and Audit Requirements for Federal Awards." <br />In accordance with Rule 27P-19.005(1), Florida Administrative Code, the Division awards base grant <br />funds to each county "for the use and benefit of the County Emergency Management Agency." <br />In accordance with Rule 27P-19.005(2), Florida Administrative Code, the recipient may use base grant <br />funds for any of the following categories: <br />o Management and Administration; <br />o Training (Planning, Training, and Exercises, or "PT&E°); and <br />o Operations: <br />o Salaries of emergency management staff; <br />o Equipment included on the Department of Homeland Security Authorized Equipment List <br />("AEL") for the Emergency Management Performance Grants (EMPG); <br />o Fuel and maintenance for dedicated emergency management equipment; <br />o Office supplies for a County Emergency Management Agency; and, <br />o Operational costs for a County Emergency Operations Center. <br />Supplanting Prohibited <br />Section 252.372, Florida Statutes, states that the monies from the EMPA Trust Fund "may not be used to <br />supplant existing funding.' Additionally, Rule 27P-19.003(3), Florida Administrative Code, states: "Funds <br />received from the [EMPA] Trust Fund may not be used to supplant existing funding...." <br />Annual Certification <br />Rule 27P-19.004(1), Florida Administrative Code, requires that, in order to receive EMPA funding, "each <br />County Emergency Management Agency shall annually certify their commitment to employ and maintain <br />either a Full-time Director or Part-time Coordinator consistent with subsections 27P-19.005(4) and (5), <br />F.A.C." <br />36 <br />P143 <br />